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      <GeneralExplanation>
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        <Explanation>THE ORGANIZATION IS A LOCAL UNION WHOSE MEMBERS ARE FIREFIGHTERS OF THE CITY OF MIAMI. THE UNION REPRESENTS 600 TO 650 FIREFIGHTERS BY NEGOTIATING COLLECTIVE BARGAINING FOR SALARIES, EBENEFITS AND WORKING CONDITIONS. PROVIDES VOLUNTARY LIFE, DISABILITY, AND DENTAL INSURANCE FOR ITS ACTIVE AND RETIRED MEMBERS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>ALL OTHER ACCOMPLISHMENT DESCRIPTION</Identifier>
        <ReturnReference>FORM 990, PAGE 2, PART III, LINE 4D</ReturnReference>
        <Explanation>THE ORGANIZATION IS A LOCAL UNION WHOSE MEMBERS ARE FIREFIGHTERS OF THE CITY OF MIAMI. THE UNION REPRESENTS 600 TO 650 FIREFIGHTERS BY NEGOTIATING COLLECTIVE BARGAINING FOR SALARIES, EBENEFITS AND WORKING CONDITIONS. PROVIDES VOLUNTARY LIFE, DISABILITY, AND DENTAL INSURANCE FOR ITS ACTIVE AND RETIRED MEMBERS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>ELECTION OF MEMBERS AND THEIR RIGHTS</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 7A</ReturnReference>
        <Explanation>YES</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>DECISIONS SUBJECT TO APPROVAL OF MEMBERS</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 7B</ReturnReference>
        <Explanation>YES</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>ORGANIZATION'S PROCESS USED TO REVIEW FORM 990</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 11B</ReturnReference>
        <Explanation>990 WAS REVIEWED BY THE BOARD BEFORE IT WAS SUBMITTED.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>GOVERNING DOCUMENTS DISCLOSURE EXPLANATION</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 19</ReturnReference>
        <Explanation>TAX RETURNS ARE AVAILABLE TO ALL MEMBERS UPON REQUEST.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>